## **Tiny Tots Preschool** ## **Exception report for the year ended 30 September 2025** The following differences exist between the previous year's closing balances per the accounts and the current year's opening balances per the Trial Balance: ## **Tangible fixed assets** |**Tangible fixed assets**|||| |---|---|---|---| |**Plant and machinery (Account 523)**
Plant and machinery - cost
Plant and machinery - depreciation
Plant and machinery - net book value
**Fixtures & fittings (Account 524)**
Fixtures & fittings - cost
Fixtures & fittings - depreciation
Fixtures & fittings - net book value
**Funds of the charity**
Unrestricted|**Opening balance at**
**1 October 2024 per**
**TB**
**£**
55
(11)|**Balance at 30**
**September 2024 per**
**accounts**
**£**
-
-|**Difference**
**£**
55
(11)| ||44|-|44| ||3,086
(616)|-
-|3,086
(616)| ||2,470|-|2,470| ||**Opening balance at**
**1 October 2024 per**
**TB**
**£**
41,644|**Balance at 30**
**September 2024 per**
**accounts**
**£**
-|**Difference**
**£**
41,644| ||41,644|-|41,644| _This page does not form part of the statutory financial statements._ **Charity registration number:** **Annual report and unaudited financial statements for the year ended 30 September 2025** **for** ## **Tiny Tots Preschool** ## **Tiny Tots Preschool** ## **Contents page** ## **for the year ended 30 September 2025** ||**Page**| |---|---| |**Trustees' report**|**2**| |**Independent examiner’s report to the trustees of Tiny Tots Preschool**|**6**| |**Statement of financial activities**|**7**| |**Balance sheet**|**8**| |**Notes to the financial statements**|**9**| |**Detailed statement of financial activities**|**16**| ## **Tiny Tots Preschool** ## **Trustees’ report for the year ended 30 September 2025** The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year/period ended 30th September 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019). ## **Objectives and activities** ## **Objectives and aims** The charity’s object is the advancement of education by providing high-quality preschool education and learning opportunities for children under the age of five. The charity aims to provide a safe, caring and stimulating environment where children can develop socially, emotionally, physically and intellectually in preparation for primary education. In achieving its objectives, the charity provides structured early years education in accordance with the Early Years Foundation Stage (EYFS) framework. Activities include educational play, learning through exploration, creative activities, outdoor learning and opportunities to develop communication, literacy, numeracy and social skills. The trustees have considered the Charity Commission’s guidance on public benefit and are satisfied that the charity’s activities provide a clear public benefit through the provision of accessible early years education. ## **Significant activities** During the year, the charity’s principal activity was the provision of high-quality preschool education and childcare for children under five years of age within the local community. The preschool delivered a broad programme of learning and development in accordance with the Early Years Foundation Stage (EYFS) framework, providing a safe, inclusive and nurturing environment where children were encouraged to develop socially, emotionally, physically and intellectually. The charity offered both government-funded early education places and fee-paying sessions, together with extended and wraparound care where required, to support the needs of working families. Staff worked closely with parents, carers and external professionals to ensure that each child received appropriate support to reach their full potential and to prepare them for a successful transition to primary school. The charity also continued to invest in staff training, learning resources and safeguarding to maintain a high standard of care and education throughout the year. ## **Public benefit** The trustees have had due regard to the Charity Commission’s guidance on public benefit when planning and reviewing the charity’s activities. The charity exists to advance education by providing accessible, highquality preschool education and childcare for children under five years of age. Through the delivery of early years education in a safe, inclusive and supportive environment, the charity promotes children’s learning, development and wellbeing while supporting families within the local community. The trustees are satisfied that the charity’s activities provide a clear and identifiable public benefit in furtherance of its charitable objectives. 1 ## **Tiny Tots Preschool** ## **Trustees’ report - continued for the year ended 30 September 2025** ## **Achievements and performance** ## **Charitable activities** During the year, the charity continued to provide high-quality preschool education for children under five years of age within the local community. Children benefited from a broad range of learning experiences designed to support their individual development and prepare them for the transition to primary school. The preschool maintained a safe, nurturing and inclusive environment in which every child was encouraged to develop confidence, independence and a lifelong enthusiasm for learning. The trustees remain committed to ensuring that the preschool meets all relevant regulatory and safeguarding requirements while delivering high standards of care and education. ## **Fundraising activities** The charity undertook a range of fundraising activities during the year to support its charitable objectives and help maintain the provision of high-quality preschool education. Fundraising income was generated primarily through community raffles, voluntary donations from parents and supporters, and grants received from funding bodies and other organisations. The trustees are grateful for the continued generosity of the local community, volunteers and grant providers, whose support enables the charity to enhance learning resources, maintain its facilities and continue providing accessible early years education. The charity did not engage any professional fundraisers or commercial participators during the year, and all fundraising activities were conducted by trustees, staff and volunteers in accordance with the charity’s values. ## **Financial review** ## **Financial position** The charity remains in a strong financial position at the year end. Total unrestricted reserves increased from £41,644 in the previous year to £66,881, reflecting a surplus generated during the year and prudent financial management by the trustees. This increase in reserves strengthens the charity’s financial resilience and provides greater security to support the continued delivery of high-quality preschool education and childcare, while enabling the charity to meet future commitments, respond to unforeseen circumstances and invest in the ongoing development of its facilities and resources. ## **Reserves policy** The trustees recognise the importance of maintaining adequate unrestricted reserves to ensure the continued financial stability of the charity. The reserves provide sufficient working capital to meet ongoing operating costs, manage unexpected expenditure, and safeguard the continuity of preschool services in the event of fluctuations in income or unforeseen circumstances. At the year end, unrestricted reserves amounted to £66,881 (2024: £41,644). The trustees review the level of reserves on a regular basis and consider the current balance to be appropriate to support the charity’s future activities, planned expenditure and long-term sustainability. ## **Principal risks and uncertainties** ## **Future plans** The trustees intend to continue providing high-quality preschool education for children under five whilst maintaining a financially sustainable organisation. Future plans include continuing to invest in staff development, learning resources and equipment to enhance the educational experience of the children attending the preschool. 2 ## **Tiny Tots Preschool** ## **Trustees’ report - continued for the year ended 30 September 2025** ## **Structure, governance and management** ## **Reference and administrative details** ## **Charity registration number** ## **Trustees** The trustees shown below have held office during the period from 1 October 2024 to the date of this report. Mrs S Nicholls (appointed 14 October 2024) Ms S Burman (appointed 14 October 2024) Ms C Leivers (appointed 14 October 2024) ## **Principal office** John Godber Centre Ogle Street Nottingham Nottinghamshire NG15 7FQ ## **Independent examiner** 1 For All Accounting Angels Ltd ## **Statement of trustees responsibilities** The trustees are responsible for preparing the annual report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). Charity law requires the trustees to prepare financial statements for each financial year. Under that law, the trustees have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Charity law requires the trustees to prepare financial statements for each financial year. Under that law, the trustees have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). - select suitable accounting policies and then apply them consistently; - observe the methods and principles of the Charities SORP; - make judgements and accounting estimates that are reasonable and prudent; - state whether applicable UK Accounting Standards (FRS 102) have been followed, subject to any material departures disclosed and explained in the financial statements; - prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business. 3 ## **Tiny Tots Preschool** ## **Trustees’ report - continued for the year ended 30 September 2025** ## **Statement of trustees responsibilities - continued** The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charity`s transactions and disclose with reasonable accuracy at any time its financial position and enable them to ensure that the financial statements comply with the Charities Act 2011 and The Charity (Accounts and Reports) Regulations 2008. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. This report was approved by the trustees on 30 July 2026 and signed on their behalf by: Mrs S Nicholls, Trustee 30 July 2026 Ms S Burman, Trustee 30 July 2026 Ms C Leivers, Trustee 30 July 2026 4 ## **Independent examiner’s report to the trustees of Tiny Tots Preschool** I report on the accounts of Tiny Tots Preschool (the “charity”) for the year ended 30 September 2025. ## **Responsibilities and basis of report** As trustees of the charity, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the 2011 Act”). I report in respect of my examination of the charity’s accounts carried out under section 145 of the Act and in carrying out my examination, I have followed all applicable Directions given by the Charity Commission under 145(5)(b) of the Act. ## **Independent examiner's statement** I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: 1. accounting records were not kept in respect of the charity as required by section 130 of the Act; or 2. the accounts do not accord with those records; or 3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in The Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination. I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. Susan Bramley Date: 30 July 2026 5 ## **Tiny Tots Preschool** ## **Statement of financial activities for the year ended 30 September 2025** |**Note**
**Income from:**
Donations and legacies
2
Other trading activities
3
**Total**
**Expenditure on:**
Raising funds
4
**Net movement in funds**
**Reconciliation of funds:**
**Total funds brought**
**forward**
**Total funds carried**
**forward**|**Year**
**ended**
**30 Sep 25**
**Unrestricted**
**funds**
**£**
124,533
1,611|**Period**
**ended**
**30 Sep 24**
**Total funds**
**£**
-
-| |---|---|---| ||126,144|-| ||(38,979)|-| ||25,237
41,644|-
-| ||66,881|-| 6 ## **Tiny Tots Preschool** ## **Balance sheet** ## **as at 30 September 2025** |**Note**
**Fixed assets**
Tangible assets
9
**Current assets**
Cash at bank and in hand
10
Creditors: amounts falling due within one
year
11
**Net current assets**
**NET ASSETS**
**The funds of the charity:**
Unrestricted funds
**TOTAL FUNDS**
12|**£**
2,075|**30 Sep 25**
**£**
2,075
67,734
(2,928)|**£**
-|**30 Sep 24**
**£**
-
-
-| |---|---|---|---|---| ||67,734||-|| |||||| |||64,806||-| |||**66,881**||**-**| |||66,881||-| |||**66,881**||**-**| These financial statements were approved by the Board of trustees and authorised for issue on 30 July 2026 and signed on its behalf by: Mrs S Nicholls, Trustee 30 July 2026 Ms S Burman, Trustee 30 July 2026 Ms C Leivers, Trustee 30 July 2026 7 ## **Tiny Tots Preschool** ## **Notes to the financial statements for the year ended 30 September 2025** ## **1 Accounting policies** ## **Basis of preparing the financial statements** These financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) ‘Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)’, the Financial Reporting Standard 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” and the Charities Act 2011 and The Charity (Accounts and Reports) Regulations 2008. The financial statements have been prepared under the historic cost convention. ## **Going concern** In preparing these financial statements, the trustees have assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the charity’s ability to continue as a going concern. In making this assessment, the trustees take into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue. The trustees consider that the charity has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements. ## **Income** All income is recognised in the Statement of financial activities once the charity has entitlement to the funds, it is probable that the income will be received and and the amount can be measured reliably. ## **Expenditure** Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. ## **Tangible fixed assets** Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter. Plant and machinery etc.: - Plant and machinery - Fixtures & fittings - Computer equipment 8 ## **Tiny Tots Preschool** ## **Notes to the financial statements - continued** ## **for the year ended 30 September 2025** ## **1 Accounting policies - continued** ## **Fund accounting** Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. ## **2 Income from donations and legacies** |Donations
Grants
Subscriptions|**Year**
**ended**
**30 Sep 25**
**Unrestricted**
**funds**
**£**
1,688
110,962
11,883|**Period**
**ended**
**30 Sep 24**
**Total funds**
**£**
-
-
-| |---|---|---| ||124,533|-| An analysis of grants received included as income from donations and legacies is as follows: |**30**|**Sep**|**25**|**30**|**Sep**|**24**| |---|---|---|---|---|---| |||**£**|||**£**| Grants received from Nottinghamshire County Council £136.00 £9214.68 £10794.57 £11573.15 £396.40 £10024.47 £200.00 £13015.40 £169.88 £8419.48 £500.00 £8419.48 £8419.48 £135.00 £8419.46 £1104.09 £100.00 £214.29 £8542.30 £11164.30 9 ## **Tiny Tots Preschool** ## **Notes to the financial statements - continued for the year ended 30 September 2025** ## **3 Income from other trading activities** ||**Year**|**Period**| |---|---|---| ||**ended**|**ended**| ||**30 Sep 25**|**30 Sep 24**| ||**Unrestricted**
**funds**|**Total funds**| ||**£**|**£**| |Fundraising events|1,611|-| ## **4 Expenditure on raising funds Other trading activities** |**Other trading activities**||| |---|---|---| |Cost of sales
**Investment management costs**
Other costs
Aggregate amounts
**5**
**Independent examiner’s remuneration**
Fees paid to the charity’s independent examiner for:|**Year**
**ended**
**30 Sep 25**
**Unrestricted**
**funds**
**£**
18,976|**Period**
**ended**
**30 Sep 24**
**Total funds**
**£**
-| ||**Year**
**ended**
**30 Sep 25**
**Unrestricted**
**funds**
**£**
20,003|**Period**
**ended**
**30 Sep 24**
**Total funds**
**£**
-| |||| ||38,979|-| ||**Year**
**ended**
**30 Sep 25**
**£**|**Period**
**ended**
**30 Sep 24**
**£**| ## **6 Trustees’ remuneration and expenses** The trustees did not receive any remuneration or other benefits in either year. **Trustees’ expenses** No trustee was reimbursed for expenses incurred in either year. 10 ## **Tiny Tots Preschool** ## **Notes to the financial statements - continued for the year ended 30 September 2025** ## **7 Employees** |Wages and salaries
During the year the average number of employees was Nil (2024 - Nil).
No employees received emoluments exceeding £60,000 in either year.|**Year**
**ended**
**30 Sep 25**
**£**
57,448|**Period**
**ended**
**30 Sep 24**
**£**
-| |---|---|---| |||| ## **8 Comparatives for the Statement of financial activities** |**Net movement in funds**
**Reconciliation of funds:**
**Total funds brought forward**
**Total funds carried forward**|**Unrestricted**
**funds**
**£**
-
-| |---|---| ||-| ## **9 Tangible fixed assets** |**Cost**
At 1 October 2024
Additions
At 30 September 2025
**Depreciation**
At 1 October 2024
Charge for year
At 30 September 2025|**Plant and**
**machinery**
**£**
55
-|**Fixtures &**
**fittings**
**£**
3,086
-|**Computer**
**equipment**
**£**
-
236|**Total**
**£**
3,141
236| |---|---|---|---|---| ||55|3,086|236|3,377| ||11
11|616
616|-
48|627
675| ||22|1,232|48|1,302| 11 ## **Tiny Tots Preschool** ## **Notes to the financial statements - continued for the year ended 30 September 2025** ## **9 Tangible fixed assets - continued** ## **Net book value** |At 30 September 2025
At 30 September 2024|33|1,854|188|2,075| |---|---|---|---|---| ||44|2,470|-|2,514| ## **10 Cash at bank and in hand** ||**30**|**Sep 25**|**30 Sep 24**| |---|---|---|---| |||**£**|**£**| |Bank deposit accounts||67,734|-| ## **11 Creditors: amounts falling due within one year** |Other creditors
Accruals and deferred income|**30 Sep 25**
**£**
2,848
80|**30 Sep 24**
**£**
-
-| |---|---|---| ||2,928|-| ## **12 Movement in funds** |||||**At 30**| |---|---|---|---|---| ||**At 1 October**|||**September**| ||**2024**|**Income**|**Expenditure**|**2025**| ||**£**|**£**|**£**|**£**| |**Unrestricted funds**||||| |General fund|41,644|126,144|(100,907)|66,881| ## **Comparatives for movement in funds** ## **Total funds** **At 30 September 2024 £** - 12 ## **Tiny Tots Preschool** ## **Notes to the financial statements - continued for the year ended 30 September 2025** |**13**
**Analysis of net assets**
**At 30 September 2025**
**Fixed assets**
Tangible fixed assets
**Current assets**
Cash at bank and in hand
Creditors: amounts falling due within one
year
**Net current assets**
**Total assets less current liabilities**
**Net assets**
**At 30 September 2024**
**Net assets**|**Unrestricted**
**funds**
**£**
2,075| |---|---| ||67,734| ||(2,928)
64,806
66,881| ||66,881| ||**Unrestricted**
**funds**
**£**| ||-| 13 _The detailed statement of financial activities which follows is for information purposes only._ _It does not form part of the statutory financial statements._ 14 ## **Tiny Tots Preschool** ## **Detailed statement of financial activities for the year ended 30 September 2025** |**INCOME**
**Donations and legacies**
Donations
Grants
Subscriptions
**Other trading activities**
**Total income**
**EXPENDITURE**
**Other trading activities**
**Investment management costs**
**Total expenditure**
**NET INCOME**|**£**
1,688
110,962
11,883|**30 Sep 25**
**£**
**124,533**
**1,611**|**£**
-
-
-|**30 Sep 24**
**£**
**-**
**-**| |---|---|---|---|---| |||||| |||**126,144**
**(18,976)**
**(20,003)**||**-**
**-**
**-**| |||**(100,907)**||**-**| |||**25,237**||**-**| _This page does not form part of the statutory financial statements._ 15